DSRI
Days Sales in Receivables Index — the ratio of (receivables / sales) in the current year to the same ratio in the prior year. DSRI = 1.0 means receivables collection is unchanged; DSRI > 1 means receivables grew faster than sales (slower collections, channel stuffing, or aggressive revenue timing). Beneish (1999) uses DSRI as one of eight inputs to the M-score with a coefficient of ~0.92 — DSRI alone is not a binary flag; combine with rising TATA and a widening net-income/CFO gap before treating it as a warning. Practitioner heuristic: DSRI > 1.4 paired with TATA > 0.05 warrants a closer look.
Lessons that use this term
Related terms
Accounts Payable · Adjusted EBITDA · Adjusted EBITDA Ex-SBC · ADR · ARPU · Average Length Of Stay
Open this term in the app → — no account needed; browse the full glossary while you research.